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Delhi High Court Orders Urgent GST Council Review of Air Purifier Tax

With Delhi’s air quality deteriorating, the bench signaled openness to temporary tax relief.

Overview

  • The court directed the pan-India GST Council to meet at the earliest to consider cutting or abolishing the 18% levy on air purifiers, allowing a virtual meeting if needed.
  • The bench fixed December 26 for the next hearing to obtain a timeline for the Council session and the Centre’s proposed steps.
  • Judges urged immediate affordability measures, including the prospect of a short-term GST exemption during the pollution emergency.
  • The PIL by advocate Kapil Madan seeks to classify air purifiers as medical devices under a 2020 notification, which would qualify them for the 5% GST slab.
  • The Centre said rate changes must be decided by the GST Council, as the court noted a parliamentary panel’s recommendation to ease taxes and pointed to very poor AQI readings in Delhi-NCR.